HEPCO Terms and Conditions

Education Policies

I confirm that I have read and accepted The Tax Institute Higher Education's education policies and procedures which are documented in the Candidate Handbook and The Tax Institute’s Privacy Policy, which is available at:  https://www.taxinstitute.com.au/about-us/privacy-copyright-disclaimer. 

HEPCO Pty Ltd trading as The Tax Institute Higher Education, a subsidiary of The Tax Institute (“TTI”), together with TTI collects, uses, holds and discloses personal information in accordance with TTI’s Privacy Policy. By submitting my application to HEPCO Pty Ltd trading as The Tax Institute Higher Education, I confirm that I have read TTI’s Privacy Policy and I consent to my personal information being collected, used and held by TTI and disclosed to third parties in accordance with TTI’s Privacy Policy.

I confirm that the information provided in the candidate declaration and supporting documentation is true and correct.

I confirm that I have read the Upfront Payments Tuition Protection Privacy Notice.

I confirm that my voice and image may be recorded during my subject’s online sessions. 


IT Requirements

I confirm that I have access to the following IT requirements to complete the subject(s) I have enrolled in:

  • Access to a desktop or laptop computer running at least Windows 7 and above, or Mac OSX Sierra and above;
  • A webcam and headset (including microphone) – this can be built in or external;
  • A reliable, high speed broadband internet connection, with sufficient upload and download capacity greater than 2 Mbps;
  • Access to the latest version of Chrome; and,
  • Microsoft Office.


Fees and Refunds

I confirm that I have read the Enrolment Policy found in the Candidate Handbook, which includes the following:

Fees and refund of fees are reviewed annually and may change each year. If fees increase, I will be liable to pay the new amount applying to the study period/s in which I am enrolled. (Please refer to the current Schedule of Fees).

Deferring and withdrawing

If I wish to withdraw from any of my subject enrolments, I will refer to the Assessment Policy and the Enrolment Policy found in the Candidate Handbook for further information regarding eligibility and if I am eligible for a refund. 

  • Terms, conditions and fees apply if deferring or withdrawing;
  • Withdrawal from a subject enrolment must be received in writing by completing the Withdrawal Form prior to the subject commencement date (full fees will not be refunded after the subject commencement date). Withdrawal after commencement but prior to Census date will incur an administration fee of 20% of the subject fee;
  • No refund is available if withdrawal from a subject is received after Census date;
  • I will be required to pay a deferral fee if I defer any of the subject enrolments, with only one Subject Deferral permitted per subject enrolment; 
  • Deferrals are only accepted after Census and until 72 hours after the Final Exam, provided the candidate does not sit the Final Exam; and
  • Late Deferrals are only accepted two weeks prior to the Final Exam, and up to 72 hours after the Final Exam. Late Deferrals must be submitted in writing by completing the Late Deferral Form, providing evidence and incur an administration fee regardless to the outcome. 

Transferring subjects

If I wish to transfer to another subject from any of my subject enrolments in the current Study Period, I will refer to the Admissions Policy (for prerequisite requirements) and the Enrolment Policy found in the Candidate Handbook for further information, including: 

  • Candidates can transfer their enrolment to another subject in the same study period up to the census date by submitting the completed Subject Transfer form;
  • Subject transfer is not available between study periods. In this case, the candidate will be required to cancel or withdraw from the subject and re-enrol in the new subject in the next study period; 
  • A transfer fee applies (see Schedule of Fees) for transfers after commencement and before the census date. Candidates transferring to another subject will be required to pay any difference in the enrolment fees;
  • When the original enrolment fee is higher than the enrolment fee for the new enrolment, the difference will be refunded or offset against the transfer fee; and,
  • Multiple changes to subject enrolments may incur an additional fee.


Recognition of Prior Learning

I confirm that I have read the Recognition of Prior Learning policy and if I am enrolled in an Award program and have completed formal subjects in taxation from a recognised tertiary institution, including universities and relevant graduate professional bodies, I may be eligible to apply for Recognition of Prior Learning.

For further information, please refer to the Recognition of Prior Learning Policy and use the  Recognition of Prior Learning application form to apply.


Membership of The Tax Institute (Optional)

If I become a member of The Tax Institute, I will receive a membership welcome pack confirming my membership with The Tax Institute. I will login and complete my profile in the member portal to stay up to date with all the insights and opportunities membership offers.

CPD Allocation

I will gain CPD hours on completion of the final exam for each subject as per the following allocation based on study mode:

  • Distance delivery awards 30 hours of structured CPD 

  • Assessment Only delivery awards 15 hours of structured CPD 

“CTA” Designation

I hereby acknowledge that in order to be awarded the CTA designation after successful completion of the subject CTA3 Advisory (and any pre-requisites for entry into CTA3), I must become a Fellow member of The Tax Institute. I will also need to provide a current CV which demonstrates at least 36 months of relevant Australian tax or tax law experience.



Modes of Study

I am aware that the materials provided for each subject depend on the mode of study I enrol in:

Mode of study                         Resources   

Distance                                    Assessment tasks, module notes, live sessions and webinars.    

Assessment Only*                    Assessment tasks only

Intensive                                    Assessment tasks, module notes, recordings of live sessions and webinars.

*It is advised that candidates only enrol into an Assessment Only study mode if they have previously enrolled in the Distance or Intensive study mode for the same subject.

Enrolment Fees

I will be required to pay enrolment fees as listed in the Schedule of Fees for each subject that I enrol in. Enrolment fees are reviewed annually and may change each year. If fees increase, I will be liable to pay the new amount applying to the study period/s in which I am enrolled.

Entry Requirements and Pre-Requisites 

I will provide a current CV (a new CV is required every 12 months) and copies of any transcripts of prior studies with any other education provider for my initial subject enrolment. Enrolments will not be approved until both documents have been received, and eligibility is confirmed. Completing the online application does not confirm eligibility to enrol into the nominated subject. Should my application not meet the pre-requisites and/or the entry requirements for the nominated subject, I will be contacted to discuss my options.

I understand that I can only enrol in subjects that I have met the pre-requisites for after meeting the selected program admission requirements which are listed in the Admissions Policy found in the Candidate Handbook.

Late Enrolment

I understand that if I have enrolled after the published enrolment closing date, I accept the following terms and conditions of my late enrolment:

  • I am prepared to pre-read the module materials which will be presented at the next on-line session and/or Webinar, and I understand that this requirement is to provide a better learning experience for me and for other candidates.
  • I accept responsibility to read the materials on the subject site of the Learning Management System and review the orientation session which is also on the Learning Management System.
  • I accept that I will be responsible for catching up on the material of any topic I have missed through my own self-study of that module.
  • I accept that I will be responsible for completing all assessment activities by the published deadlines and the late receipt of materials is not a basis for which I can apply for Special Consideration. 


Academic Integrity

I acknowledge that I am required to submit my own work for all assessments and that plagiarism in any form is considered academic misconduct. Academic misconduct is any actions which gain or attempt to gain an unfair academic advantage for the candidate or others. This includes:

  • Plagiarism – failure to site sources used (thus attempting to present the work of another as one’s own work) 
  • Collusion – members of a group submit answers or parts of assessment that are substantially similar or identical to the work of others
  • Cheating – procured another person to complete all or part of an assessment; taken in or used any material or equipment in an exam that is not permitted; obtained from, or given to another person, any information relating to the subject, or any part of it, in an exam; and behaved in a manner that is, in the opinion of the exam supervisor, intended to provide a misleading basis for assessment

I acknowledge that in order to pass this subject it is my responsibility to ensure that all assessments are submitted by the deadline provided within the Subject Outline; failure to submit any assessment will result in a not yet achieved grade. 

I understand that all exams are conducted via online invigilation, and it is my responsibility to test the invigilation prior to the final exam and seek assistance if technical difficulties arise. Failure to test or set up invigilation profiles prior to the exam is not considered grounds for Special Consideration nor appeal.

Before attempting the Final Exam, I will acknowledge that: 

  • This exam will be my own work
  • Confirming my attendance at this exam counts as an exam attempt, even if an exam submission is not made. This means I am not eligible to Withdraw or Defer my studies if I submit my attendance but do not make an exam submission
  • I will confirm my attendance at the exam, and I understand that it is my responsibility to ensure that my exam is properly submitted. The Tax Institute Higher Education is not responsible for loss of my exam or blank submissions if I do not submit my exam correctly
  • If I experience technical issues during my exam, I must contact The Tax Institute Higher Education for assistance. I agree it is also my responsibility to apply for Special Consideration no more than 72 hours after my Final Exam
  • In the event I am not invigilated for the full period of the exam due to technical issues, I confirm my exam submission will comply with all The Tax Institute Higher Education policies and procedures regarding academic integrity
  • My voice and image will be recorded for the purposes of exam invigilation

 Breach of Academic Integrity

If found to have breached academic integrity during any part of my studies, I acknowledge one or more of the penalties listed in the Academic Integrity Policy may be imposed on me.